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我国市场经济不断发展,建筑规模日益扩大,做好建筑成本控制对建筑企业获得更多经济效益意义重大,全面预算管理就是成本控制中最为关键的环节。对于建筑企业来说,应将全面预算管理工作建立在战略发展高度,并将其不断应用到建筑成本实践工作中。本文首先阐述建筑企业全面预算管理主要特征,分析全面预算管理执行过程中存在的主要问题,并以实例说明建筑成本控制中全面预算管理的实施方法。
With the continuous development of market economy and the increasing scale of construction in our country, it is of great significance to do a good job of building cost control in order to obtain more economic benefits for construction enterprises. Total budget management is the most crucial link in cost control. For construction enterprises, the overall budget management should be based on strategic development, and continue to apply it to the construction cost practice. This paper first describes the main characteristics of comprehensive budget management in construction enterprises, analyzes the main problems in the implementation of total budget management, and gives an example to illustrate the implementation method of total budget management in construction cost control.